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Cenvat credit - The fact that the guest house is located right next to the factory implies that it is used in relation to the manufacturing activity. Therefore, the credit of repair and maintenance services of the guest house is allowed. - Tri

Service Tax - Cenvat credit - The fact that the guest house is located right next to the factory implies that it is used in relation to the manufacturing activity. Therefore, the credit of repair and maintenance services of the guest house is allowed. - Tri - TMI Updates - Highlights .....

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